Bank Receipt Accounting Date Different to Date Banked.

I was preparing a VAT return on the flat rate scheme cash basis. A bank receipt banked on the 28th January was matched against a sales invoice dated 27th January . However, the bank receipt had an accounting date of the 26th February. I'm not sure why bank transactions require an accounting date other than the actual date of hitting the bank account. I have no idea why Clear Books would do this.

The VAT return was accurate, however, the bank transactions for the nominal code to 31 January did not pick up the bank receipt. This made reconciling the VAT return difficult.